The proper and
necessary expenses of publishing the delinquent tax lists, delinquent vacant
land tax lists, and display notices provided for by sections
5719.04 and
5721.03 of the Revised Code shall
be paid from the county treasury as county expenses are paid, and the board of
county commissioners shall make provision for them in the annual budget of the
county submitted to the budget commission, and shall make the necessary
appropriations. If the board fails to make such appropriations, or if an
appropriation is insufficient to meet such an expense, any person interested
may apply to the court of common pleas of the county for an allowance to cover
the expense, and the court shall issue an order instructing the county auditor
to issue a warrant upon the county treasurer for the amount
necessary. The order by the court shall be final and shall be complied with
immediately.

The aggregate amount
paid for
publication may be apportioned by the county auditor among the taxing districts in which the
lands on each list are located in proportion to the amount of delinquent taxes
so advertised in such subdivision, or the county
auditor may charge the property owner of land on a list a flat fee established
under section
319.54 of the Revised Code for the
cost of publishing the list and, if the fee is not paid, may place the fee upon
the tax duplicate as a lien on the land, to be collected as other taxes.
Thereafter, the auditor, in making the auditor's semiannual apportionment of funds,
shall retain at each semiannual apportionment one half the amount apportioned
to each such taxing district. The amounts retained shall be credited to the
general fund of the county until the aggregate of all amounts paid in the first
instance out of the treasury have been fully reimbursed.